Section 25(3)(c) in Orissa Value Added Tax Act, 2004
(c)Any earlier certificate of registration granted to the applicant or any persons associated with the business for which the application for grant of registration is made, had been cancelled under the provisions of this Act or the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) and the circumstances and reasons for which the certificate was cancelled continue to exist; or